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Commentary

Pennsylvania Land-Value Tax

Split-rate taxation that encouraged building - until assessments broke.

Housing Finance / TaxesCity CouncilLiberty check

B · 17/24

1 · The idealist case (in its proponents' own framing)

Tax land more than buildings to spur development.

2 · The realist counter-case

Critics doubt assessment capacity.

3 · Predicted vs. measured — with caveats

Pittsburgh's split-rate (1913-2001) raised construction ~8% (Oates-Schwab) but collapsed in 2001 after a land-assessment spike.

4 · Liberty check

Among the most liberty-respecting taxes - falls on land, not effort.

5 · The real tradeoff

Mechanism sound; execution on assessments is the risk.

Allies & Playbook

If you want to copy this, start here.

No individual sponsor record is catalogued for this policy yet. Start with the primary sources below and the Allies directory.

Sources